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Opinion 88-51
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of … lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a … annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and the town board has …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Agencies Bulletin No. 1921
… Services Unit (APSU), BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of Pre-Shift …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State Fiscal Year (SFY) 2020-21 Executive … Budget reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid … Despite projections for healthy gains in tax receipts and continued growth in the economy the State …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetOpinion 93-1
… principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this Office. In that opinion, … of county attorney when so acting. If that opinion does still represent our views, you also ask whether our … no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of this Office. The statutes which …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 95-20
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) … fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief will depend on …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… years.” The city's financial plan forecasts a surplus of $1.6 billion in FY 2014, which will be used to help balance … $73.9 billion FY 2015 budget, and out-year budget gaps of $2.6 billion in FY 2016, $1.9 billion in FY 2017 and $3.1 … State approval for its disability accessibility plan (DAP) before it can begin auctioning off the remaining …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … site an expensive undertaking. The proximity of a transfer station may make it a lower cost alternative. Updated …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 99-1
… award programs "shall" provide death benefits in the event of the death of an "active volunteer firefighter who … service award programs "may" provide death benefits in the event of the death of an "active volunteer firefighter who …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Opinion 92-53
… to approve a distribution formula adopted by the county. You state that a county imposes a three per cent (3%) sales … Law, §1262(d), to distribute one-half (i.e., 1 1/2%) of its sales tax receipts outside of the city to the towns … 40% will be allocated among the city, towns and villages. You have requested the State Comptroller's approval, pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
… information and the "after" information will appear with all data, including Time Entry Comments. If there is an … appear as blank and the "after" information will appear with all data, including Time Entry Comments. If there is a … deletions are processed by OSC, a report will be generated with the comment “No Corrections.” The correction reports …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… felony. Eydeler is alleged to have stolen over $100,000 in pension payments from the New York State and Local Employees … and January 2010, over $100,000 in pension benefits were deposited into a bank account in the name of Eydeler’s … to have power of attorney for his mother and writing checks to himself every month for over a decade. Eydeler …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… The purpose of our audit was to determine whether FFI tax money was spent in accordance with special act legislation, … Background The recipients of foreign fire insurance (FFI) money include fire departments, fire companies, benevolent … in the State. The insurer will collect and remit the tax money generally to NYS Department of Financial Services (DFS) …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… Retirement System, payable to her deceased uncle, David Wynn. Wynn was a New York State pensioner who retired …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overDivision of Housing and Community Renewal Bulletin No. DH-115
… position between 10/01/2021 and 09/30/2022. There is no minimum service requirement following the employee’s … be submitted as soon as possible but must be received no later than 10/01/2021 . Please email completed … follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-negotiated and/or Undeliverable New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-115-october-2021-district-council-37-dc-37-rent-regulationOpinion 95-3
… 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions or any combination … 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement admissions. In view of the sales … sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions, or any combination …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 89-64
… property by bona fide purchase upon the most beneficial terms, including price, in the public interest. This is in … to secure the best price obtainable or the most beneficial terms in the public interest (see, e.g., Ross v Wilson , 308 … property by bona fide purchase upon the most beneficial terms and conditions, including price, in the public interest …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Comptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … work of my investigators and auditors in partnership with Attorney General Schneiderman and Commissioner Peters' … financing system is not a piggy bank for criminals," said Attorney General Schneiderman. "As we allege, Mr. Alvarez …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateState Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … review the payments to the providers. Town of Wilson – Fuel Procurement and Monitoring (Niagara County) Town … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Herkimer – Payroll (2025M-37)
… and payments to employees for unused leave accruals or other benefits upon separation from service, represent … but did not maintain adequate employee time records or ensure separation payments were accurate or adequately supported. Furthermore, employees were paid for …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37DiNapoli Announces Latest Fiscal Stress Scores
… issues and give the public insight into their communities’ financial condition. DiNapoli releases fiscal stress scores … “moderate fiscal stress,” along with the towns of Massena (St. Lawrence) and Yates (Orleans) and the villages of … the number of municipalities that failed to file required annual financial reports with DiNapoli’s office in time to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scores